In Open Heavens Media v HMRC [2015] UKFTT 0042 (28 January 2015) the FTT dismissed HMRC’s application to stand the case over pending a decision of the CJEU.
Open Heavens operates a ‘free to air’ television channel earning its income through advertising and sales of programme rights. It considers that it engages in a wholly business activity and is entitled to recover all its input tax. HMRC accepts that the sale of CDs DVDs and advertising space are business activities but it does not accept that the production and broadcasting of programmes are. HMRC therefore considers that Open Heavens is only entitled to recover a portion of input tax.
Open Heavens appealed against HMRC’s decision in June 2014. In September 2014 HMRC applied for the appeal to be stood over pending the CJEU’s decision in Sveda...
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In Open Heavens Media v HMRC [2015] UKFTT 0042 (28 January 2015) the FTT dismissed HMRC’s application to stand the case over pending a decision of the CJEU.
Open Heavens operates a ‘free to air’ television channel earning its income through advertising and sales of programme rights. It considers that it engages in a wholly business activity and is entitled to recover all its input tax. HMRC accepts that the sale of CDs DVDs and advertising space are business activities but it does not accept that the production and broadcasting of programmes are. HMRC therefore considers that Open Heavens is only entitled to recover a portion of input tax.
Open Heavens appealed against HMRC’s decision in June 2014. In September 2014 HMRC applied for the appeal to be stood over pending the CJEU’s decision in Sveda...
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